Central Board of Indirect Taxes and Customs
The Central Board of Indirect Taxes and Customs (CBIC) (Hindi:केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड) is the nodal national agency responsible for administering Customs, GST, Central Excise, Service Tax & Narcotics in India. The Customs & Central Excise department was established in the year 1855 by the then British Governor General of India, to administer customs laws in India and collection of import duties / land revenue. It is one of the oldest government departments of India.
Central Board of Indirect Taxes and Customs | |
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Motto | देशसेवार्थ करसंचय (Sanskrit) Tax collection in Service of the Nation |
Agency overview | |
Formed | 26 January 1944 |
Employees | 19,178 (Gazetted Officers) & 53,754 (Non Gazetted Officers) |
Jurisdictional structure | |
Federal agency | India |
Operations jurisdiction | India |
Governing body | Government of India |
General nature | |
Headquarters | Ministry of Finance, North Block, New Delhi, India |
Elected officer responsible |
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Agency executive |
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Parent agency | Ministry of Finance, Department of Revenue, Government of India. |
Facilities | |
Branchs | 91 |
Website | |
www |
Currently the Customs and Central Excise / GST department comes under the Department of Revenue, Ministry of Finance, Government of India. The agency is staffed by IRS officers who start their careers as Assistant Commissioners/Directors in the field and within 20–25 years rise to the post of Chief Commissioners, with a few senior most officers who become Chairman/Members of CBIC / CESTAT / Settlement Commission.
Organizational structure
The Central Board of Indirect Taxes & Customs (CBIC) is headed by M. Ajit Kumar, IRS and at present consists of five Members of CBIC.
- Chairperson - Roopam Kapoor
- Member (Tax Policy)
- Member (Customs)
- Member (Admin & Vigilance) - M. Ajit Kumar, IRS
- Member (Investigation & Additional Charge of Member - IT & Taxpayer Services) - Sandeep Mohan Bhatnagar, IRS
- Member (GST, CX, ST, Legal & CV) - Ashok Kumar Pandey, IRS
Designations
The designations and time-scales within the Indian Revenue Service (Customs & CGST) are as follows after cadre restructure:
Position / Pay Grade in the Government of India | Level and Rank | |
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1 | Junior Time Scale | Assistant Commissioner of Customs and CGST / Entry-level (Probationer) |
2 | Senior Time Scale | Deputy Commissioner of Customs and CGST (Equivalent to) Under Secretary to Government of India |
3 | Junior Administrative Grade | Joint Commissioner of Customs and CGST (Equivalent to) Deputy Secretary to Government of India |
4 | Selection Grade | Additional Commissioner of Customs and CGST (Equivalent to) Director to Government of India |
5 | Senior Administrative Grade | Commissioner of Customs and CGST/Additional Director General (Equivalent to) Joint Secretary to Government of India |
6 | Higher Administrative Grade | Principal Commissioner of Customs and CGST (Equivalent to) Additional Secretary to Government of India |
7 | Higher Administrative Grade + | Chief Commissioner of Customs and CGST /Director General (Equivalent to) Special Secretary to Government of India |
8 | Apex Scale | Principal Chief Commissioner of Customs and CGST/ Chairman/Member of CBIC. Director General of Central Economic Intelligence Bureau (Equivalent to) Secretary to Government of India |
Associated agencies
- Directorate of Revenue Intelligence
- Directorate General of GST Intelligence
- Central Economic Intelligence Bureau
- Financial Intelligence Unit (FIU- India)
- Directorate General of Performance Management
- National Academy of Customs, Indirect Taxes & Narcotics (NACIN)
- Directorate General of Vigilance
- Directorate General of Audit
- Directorate General of Export Promotion
- Customs, Excise and Service Tax Appellate Tribunal
- Directorate General of Goods & Services Tax Intelligence
- Opium & Alkaloid Department
- Economic Intelligence Council
- Enforcement Directorate
- Central Bureau of Narcotics
Duties
CBIC administers Indirect Taxes such as GST, Customs, and the erstwhile Central Excise, Service Tax laws.
Goods & ServicesTax/Central Excise/Service Tax
- Collection of Goods & Services Tax and previously Central Excise Duty and Service Tax.
Customs
- Collection of Customs Duty on International Airports, Seaports, Custom Houses, International Air Cargo Stations & International ICD's.
- Collection of Customs Duty on Land Customs Station, Inland Container Depots (ICD's), Special Economic Zones (SEZ's) & Container Freight Stations (CFS's).
- Prevention of Smuggling on International Airports & Sea.
- Prevention of Smuggling through Land Customs Station & Border Check Points.
Gallery
- Customs & Central Excise Officer on Republic Day
- Customs & Central Excise Headquarter in New Delhi
- Customs & Central Excise Officers at NACEN